of the Disciplinary Tribunal (Member Guilty of Breaching the Rules of the Institute of Chartered Accountants of New Zealand and Failing to
Comply With an Order Made by the
Professional Conduct Committee)
At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand held on the 5th day of April 2005, which the member did not attend and was not represented by counsel, Edward Wayne Dick, of Auckland, pleaded guilty of the following charges and particulars.
Charges
THAT in terms of the Institute of Chartered Accountants of New Zealand Act 1996 and the Rules made thereunder, and in particular Rule 21.30, the member is guilty of:
? breaching the rules of the institute (Rule 21.2(b)); and/or
? failing to comply with an order made by the professional conduct committee.
Particulars
IN THAT in relation to a complaint to the professional conduct committee, the member has failed within a reasonable and proper time to reply to requests and/or requirements of the committee as contained in a letter dated the 18th day of November 2004 and/or the 2nd day of December 2004 and/or the 24th day of December 2004 and/or the 31st day of 31 January 2005 and/or email of the 7th day of February 2005.
Orders of the Tribunal
(a) Pursuant to Rule 21.31 (c) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that Edward Wayne Dick pay a monetary penalty of $5,000.00.
(b) Pursuant to Rule 21.31 (f) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that Edward Wayne Dick’s practice be the subject of regular reviews by the practice review board who shall report their findings to the professional conduct committee.
(c) Pursuant to Rule 21.31 (k) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that Edward Wayne Dick be censured.
(d) Pursuant to Rule 21.33 of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that Edward Wayne Dick pay to the institute the sum of $2,836.00 (inclusive of G.S.T.) in respect of the costs and expenses of
the hearing before the disciplinary tribunal and the investigation by the professional conduct committee.
In accordance with Rule 21.35 of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal directed that the decision be published in the Chartered Accountants Journal, the New Zealand Gazette and the New Zealand Herald with mention of the member’s name and locality.
The tribunal found that the member had pleaded guilty to the charges and particulars.
Non response to the institute in relation to any matter but in particular professional conduct matters is particularly serious.
In making their orders, the tribunal noted that when a person becomes a member of the institute, they agree to abide by the rules of the institute and comply with professional and ethical standards.
A lack of commitment on behalf of a member, or the treatment of contempt by that member for the resolution of complaints, significantly undermines the professional conduct and disciplinary processes and erodes the public confidence in the profession and the tribunal endorses these provisions.
The tribunal noted that Edward Wayne Dick had appeared before the tribunal in April 2004 on a similar non-response matter and noted that if the member should appear before the tribunal for a third time on a non-response matter
then the tribunal would take the previous appearances into account when determining its decision.
Right of Appeal
Pursuant to Rule 21.41 of the Rules of the Institute of Chartered Accountants of New Zealand which were in force at the time of the original notice of complaint, the member may, not later than 14 days after the notification of this tribunal to the member of the exercise of its powers, appeal in writing to the appeals council of the institute against the decision.
No decision other than the direction as to publicity shall take effect while the member remains entitled to appeal or while any such appeal by the member awaits determination by the appeals council.
Dated this 13th day of April 2005.
R. J. O. HOARE, Acting Tribunal Chairman.